If you custody the funds in any capacity (even a separate bank account) you are going to be on the hook for capital gains. 

I would say it's a combination of SSI disability, VA disability, caregiver laws (for example in my state custodial parents of children on medicaid can be on it too), etc. 

Quote from @Amir Khan: Quote from @Jonah Slove: I am also looking for custodial services.

Introductory calls are "networking by phone" I have a 3 year old daughter with sole custody.

Paying that 10% penalty on early withdrawals (if under 59 ½) sure... but then avoiding things like ongoing 990-T filing costs, UBIT on leveraged real estate and self-directed IRA custodial fees.Example: A taxpayer takes $50,000 from an IRA to fund a down payment.

In my opinion, the risk of custodial failure is low and the protection is high.. not something to focus too much on in this decision. 

Go to the source directly yourself and see what the rules are:https://www.irs.gov/retirement...If you are using custodial self-directed IRA you would not be able to sign the contract, IRA custodian would have to do that.

Also, the other custodial vultures are circling.

I would also be keeping a log of any incidents that give rise to new custody issues.

Tax free appreciation and rents significantly trump the loss of depreciation and custodial fees.